All of the articles in this proceedings volume have been presented at the [4th International Conference on Economic, Business, and Accounting Studies (ICEBAST 2025)] during [11 October 2025] in [Jember, Indonesia]. These articles have been peer reviewed by the members of the [Peer Review Panel] and approved...

This study investigates the role of nadzir in managing waqf land within an Islamic philanthropy context, focusing on the Amil Zakat Institution of Mandiri Orphans in Jember, Indonesia. Employing a qualitative case study approach, data were collected through in-depth interviews with nadzir, management...

This study investigates the role of digital leadership support in fostering academic innovation agility in higher education institutions, with digital competence examined as a mediating variable. Using a quantitative explanatory design, data were collected through an online survey distributed to lecturers...

This study aims to analyze the influence of employee creativity and perceived organizational support on the job satisfaction of Civil Servant Educators at Banyuwangi State Polytechnic (Poliwangi), Indonesia. Job satisfaction is pivotal to organisational sustainability, as it ensures employees remain...

This study aims to test and analyze whether Transformational Leadership, Job Satisfaction and Organizational Commitment have a significant effect on Organizational Citizenship Behavior (OCB) of Government Employees partially. The total population in this study was 135 employees with the status of Civil...

Financial distress in local governments occurs when a region is unable to fulfill its debt obligations, creating risks to fiscal stability and regional economic health. This condition is especially concerning for governments that rely heavily on loans to fund infrastructure projects, as repayment failures...

This study was aimed to provide a comprehensive analysis of the customer path 5A in relation to the purchase decision of flower bouquets at Lily Florist, using the Purchase Action Ratio (PAR) and Brand Advocacy Ratio (BAR) methods as our tools. The 5A model consisted of Aware, Appeal, Ask, Act, and Advocate,...

This study analyzes the accountability of mosque financial management in Palu City using an ethnomethodological approach. The aim is to understand how accountability practices are socially constructed and perceived within local religious communities. Employing a qualitative research design with an ethnomethodological...

Using a bibliometric approach, this study presents and reviews the literature on profit sharing (PLS) in micro-small and medium enterprises (MSMEs) in the Muslim context. Data collected from Scopus and Dimensions.ai for 2010–2025 using keywords such as mudarabah, musharakah, and investor welfare. The...

This study to examine the business ecosystem model of Pesantren Sidogiri as a foundation for pesantren economic self-reliance and to identify lessons that can be adopted by pesantren in Jember to strengthen their role in local economic development. Using a qualitative case study approach, data were collected...

This paper addresses the critical governance gap emerging at the intersection of Human Capital Management (HCM) and Artificial Intelligence (AI). While AI offers unprecedented efficiencies in talent management, its rapid, unregulated deployment has created a crisis of ethics and accountability, characterized...

Human resources (HR) are the main engine of national development; their primary task lies in the hands of higher education institutions. This paper reviews the strategic contribution of higher education in shaping excellent human resources, covering aspects of strengthening moral values, developing competencies,...

Carbonic maceration (CM) is a promising post-harvest technique for enhancing speciality coffee quality, yet its financial viability for small-scale farmers, particularly in Indonesia, remains unexamined. This study addresses this gap by evaluating the economic feasibility of CM for Arabica coffee farmers...

This study aims to review and examine the existing literature on fraud prevention in the public sector, with a focus on strengthening governance and establishing an organizational ethical culture as the main mechanisms in mitigating fraudulent practices. The method used is a narrative literature review....

This study analyzes the effects of carbonic maceration (CM) fermentation on the physicochemical and sensory characteristics of Ijen-Raung Arabica coffee, focusing on Gen Z consumer preferences. A completely randomized design (CRD) was used with one control group (natural process for 72 hours) and three...

This study examines the role of green finance awareness in enhancing sustainable competitiveness among small and medium-sized enterprises (SMEs), which are vital contributors to economic growth, innovation, and employment but increasingly face pressure to adopt sustainable business practices in response...

Digital economic and financial transactions have grown significantly due to increasing public preferences for online transactions. This has led to the need for digital bank transformation in the banking sector. This study aims to determine and analyze the impact of digital bank transformation on the...

This study aims to: (1) Describe MSME actors who take out online loans; (2) Identify the forms of online loan utilisation by MSME actors and analyse the benefits and problems arising from this. This study uses a survey method to collect primary data. Data was collected using questionnaires and in-depth...

This study investigates the influence of Eco-Innovation, encompassing Eco-Product, Eco-Process, and Eco-Marketing Innovation, on the Sustainable Performance of Micro, Small, and Medium Enterprises (MSMEs) in the agro-industry food sector in Jember Regency, Indonesia. This model utilizes Sustainable Entrepreneurial...

This study aims to explore the influence of accountant training on promoting sustainable practices in corporate governance using a systematic literature review through the guidance of the PRISMA framework. The study contains 265 peer-reviewed journal articles which were analyzed to identify key themes...